Rainbow Children's Medicare Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(1), Hyderabad

ITA 698/Hyd/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6428 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJENDER KUMAR
• Keywords: Revision of order
• Section: 143(3); 201; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH : HYDERABAD (THROUGH VIDEO CONFERENCING ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 6 98 /HYD./2019 ASSESSMENT YEAR: 201 4 - 1 5 RAINBOW CH I LDRENS MEDICARE PVT. LTD. VS. DCIT, CIRCLE 3(1) 8 - 2 - 19/1/A, DAULET ARCADE, ROAD NO.11 HYDERABAD BANJARA HILLS HYDERABAD 500 034 PAN: AAB CR 4014 M (APPELLANT) (RESPONDENT ) FOR ASSESSEE : SH. RAVI BHARADWAJ, C.A. FOR REVENUE : SH. RAJENDER KUMAR, D. R. DATE OF HEARING : 1 4/0 9 /2020 DATE OF PRONOUNCEMENT 17/ 0 9 /2020 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE AY 201 4 - 15 AGAINST THE ORDER OF LD.CIT - 3, HYDERABAD PASSED U/S 263 OF THE I.T. ACT, 1961 DATED 22.02.2019 . THIS APPEAL HAS BEEN TAKEN THROUGH VIDEO CONFERENCING ON 14.09.2020 AND BOTH THE PARTIES WERE HEARD. 2. AT THE TIME OF HEARING, L D. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ORDER U/S 143(3) R.W.S. 263 OF THE I.T. ACT, 1961 HAS BEEN PASSED BY THE A.O. WHEREIN NO AD JUSTMENTS HAVE BEEN MADE BY THE AO AND , THEREFORE , THE APPEAL OF THE ASSESSEE U/S 263 HAS BECOME INFRUCTUOUS. THE LD.COUNSEL FOR THE ASSESSEE HAS ALSO FORWARDED AN E - MAIL DATED 12 TH SEPTEMBER, 2020 ITA NO. 6 98 /HYD/2019 AY 201 4 - 15 RAINBOW CHILDRENS MEDICARE PRIVATE LIMITED, HYD. 2 TO THIS EFFECT. TAKING THE SAME INTO CONSIDERATION, ASSESSEES APPEAL IS DISMISSED AS INFRUCTUOUS. 3 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED AS INFRUCTUOUS . ORDER PRONOUNCED ON 17 TH SEPTEMBER, 2020. SD/ - SD/ - (A. MOHAN ALANKAMONY) (P . MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH SEPTEMBER, 2020 . *GMV COPY FORWARDED TO: 1. M/S RAINBOW CHILDRENS MEDICARE P LTD., 8 - 2 - 19/1/A, DAULET ARCADE, ROAD NO.11, BANJARA HILLS, HYDERABAD 500 034 , TELANGANA. 2 . DY.CIT, CIRCLE 3(1), HYDERABAD . 3. PR. CIT - 3 , HYDERABAD . 4. DR, ITAT, HYDERABAD. 5 . GUARD FILE.